Home Highlights August 2015 Year 2015 This

You may also like:

1. Classification of Anmol Coconut Oil - the product Anmol Coconut Oil, is classifiable under Tariff Item 15131900 as edible oil - AT

2. Export of restricted goods - sandalwood oil in the guise of jasmin sambac essential oil and cypriol essential oil - Nothing could be produced by the appellant to show...

3. Classification of imported goods - Base Oil SN 50 - even if the product is base oil or otherwise but since it was not proved by the department beyond doubt that the...

4. Anti-dumping duty - Re-assessment of imported goods - Classification of Import of 30 MT of PVC Resin SG 5 (Suspension Grade) - Verification of Manufacturer - The...

5. Income from undisclosed sources - addition of agricultural income - Assessment of agricultural income declared by the assessee for various assessment years was...

6. Best Judgement Assessment - It was incumbent upon the appellant to make available all the relevant documents to the Department even prior to the issuance of the show...

7. Classification of goods - Rate of tax - solvent Extracted spent Earth oil - Considering the basic characteristics of the spent earth oil, it's merely a vegetble oil...

8. Classification - pure coconut oil which is manufactured by the revisionist - would be liable to tax at 4% and not as an unclassified item taxable at 12.5% - HC

9. Classification of goods - rate of tax - “Perfumed Deepam Oil” - The process of addition of perfume to the edible oil or mixture of two or three edible oils converts the...

10. Classification of goods - rate of GST - Himsa Plus Oil, which is a ayurvedic hair oil used for various hair disease and headache - beauty product or medicinal products -...

11. Addition u/s 68 as accommodation entries - long term capital gain on sale of shares as sham/bogus transaction - Mere suspicion cannot be a ground for treating the...

12. Import of ‘coconut oil’ against advance licence under the ‘Duty Exemption Entitlement Certificate’ - The license does not bar the import of ‘raw coconut oil’; neither...

13. Valuation - import of desiccated coconut from Sri Lanka - transaction value - appellant could not produce any material evidences to support the declared value -...

14. Classification of leftover goods after manufacture - Residual Crude Petroleum Oil’ or ‘Reduced Crude Petroleum Oil’ - ‘Reduced Crude Oil’ was in fact crude oil -...

15. Classification - Residual Crude Petroleum Oil (RCPO)/ Residual Fuel Oil (RFO) / Residual Bottom Oil (RBO) - demands classifying the item as fuel oil 27101950 dropped - AT